HSN code for Rice — 1006 · GST 5%

Rice is billed under HSN 1006, which covers rice. Under GST 2.0 the rate is 5%.

Also called: chawal, sona masoori rice, idli rice, kolam rice

GST on rice

GST rate
5%
Within your state
CGST 2.5% + SGST/UTGST 2.5%
To another state
IGST 5%

Example invoice line

Sona Masoori Rice 5 kgHSN 1006
1 pack × ₹380.00₹380.00
CGST 2.5%₹9.50
SGST 2.5%₹9.50
Total₹399.00

Selling to another state: IGST 5% (₹19.00) replaces CGST and SGST.

What HSN 1006 covers

Rice

Paddy, brown rice and milled rice of every variety: basmati, sona masoori, kolam, idli rice.

The 5% is for pre-packaged and labelled rice (packs up to 25 kg). Rice sold loose, weighed out at the counter, is nil-rated.

Also under 1006: Basmati Rice

Questions about rice

What is the HSN code for rice?

Rice is classified under HSN 1006: Rice.

What is the GST rate on rice?

5% under GST 2.0, in force since 22 September 2025. Within your state that is 2.5% CGST plus 2.5% SGST (or UTGST); to a buyer in another state it is 5% IGST.

Is rice ever taxed differently?

The 5% is for pre-packaged and labelled rice (packs up to 25 kg). Rice sold loose, weighed out at the counter, is nil-rated.

How many digits of the HSN code go on the invoice?

If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (1006) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (the 6-digit code for your exact product) on every invoice.

All HSN codes · SAC codes for services

Bill with the right HSN automatically — start free

Save rice once with HSN 1006 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.

See also: billing software for retail and kirana stores.